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BR-47:Line allowance amount required

Line-level AllowanceCharge must include the Amount element.

Why This Error Matters

Invoice rejected. Tax authorities require proper VAT categorization.

How to Fix It

1

Add amount

The discount or surcharge value

2

Include currency

currencyID attribute required

3

Calculate base

Optional BaseAmount for percentage calculation

Code Example

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">10.00</cbc:Amount>
  <cbc:BaseAmount currencyID="EUR">100.00</cbc:BaseAmount>
</cac:AllowanceCharge>

Technical Details

XPath: /Invoice/cac:InvoiceLine/cac:AllowanceCharge/cbc:Amount

Common Causes

  • VAT breakdown missing category code (ID)
  • TaxCategory/ID not mapped in tax subtotal
  • Tax calculation without category assignment
  • Export template missing VAT category code field
  • Category code stored as description not code

Commonly Seen In

All invoicing software

Frequently Asked Questions

Line-level AllowanceCharge must include the Amount element.
Add Amount to line allowances/charges. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-47 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted by the recipient's system.
Many instances of BR-47 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including line allowance amount required.
BR-47 is commonly seen in exports from All invoicing software. These software packages sometimes generate invoices that need adjustment to meet full compliance standards.

Related Errors

BR-43

Allowance/charge reason required

BR-CO-11

Line amount calculation error

Last updated: 16 January 2026

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